300 E 40TH Street 32K High-Floor Corner 2-Bedroom with Private Balcony & Downtown Views Perched on the 32nd floor, this exceptionally bright corner 2-bedroom, 2-bathroom residence offers abundant natural light, a spacious layout, and sweeping skyline and East River views. With coveted South and East exposures, the home enjoys open views and sunlight throughout the day, while a private balcony provides the perfect vantage point to take in the city from above. The gracious entry foyer features multiple closets and leads into a generous living and dining area with open views and direct access to the private balcony. The renovated, windowed kitchen features a breakfast bar, ample cabinetry, and generous counter space, while the wide, airy layout provides an ideal setting for both everyday living and entertaining. The thoughtfully designed split-bedroom layout offers excellent privacy, with two oversized bedrooms that can comfortably accommodate king-sized beds and feature generous closet space, including walk-in closets. Both full bathrooms have been updated with double vanities and quality finishes, including TOTO fixtures. Additional highlights include abundant storage throughout, a private balcony with open skyline and East River views, and move-in ready condition. White-glove service awaits at The Churchill, a Cond-Op with condominium rules and an exceptional array of amenities, including 24-hour doorman and concierge service, landscaped rooftop decks with panoramic views, a heated outdoor pool, fitness center with sauna, resident lounge, garage, valet services, and more. Investor purchases and subletting are permitted without a waiting period. Assessment: $971.74/month through October 31, 2026 (Local Law 11).